https://gcc.gnu.org/bugzilla/show_bug.cgi?id=85797
--- Comment #5 from Dominique d'Humieres <dominiq at lps dot ens.fr> ---
> Revised patch that also addresses PR83515:
The patch fixes the ICE. Compiling the tests z2.f90 or z3.f90 gives the error
2 | c = transfer(a, a)
| 1
Error: Cannot convert PROCEDURE to REAL(4) at (1)
or
2 | c = transfer(b, a)
| 1
Error: Cannot convert PROCEDURE to REAL(4) at (1)
